Introduction -- On the roles and limits of ideal theory -- Overcoming the 'paradox' of ideal theory -- Action-guidance in a non-ideal world -- Transitional theory : connecting ideals with political action -- Tax competition -- Climate justice -- Carbon pricing -- Conclusion -- References -- List of figures -- Figure 2.1. three theoretical levels and their associated functions -- Figure 5.1. top income countries for affiliates of US multinational firms -- Figure 5.2. top employment countries for affiliates of US multinational firm -- Figure 6.1 the development challenge and mitigation efficiency -- Figure 7.1. BAU emissions and stabilisation trajectories.